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Дисертації з теми "Detecting Earnings Management"

Автор: Grafiati

Опубліковано: 3 червня 2025

Оновлено: 31 липня 2025

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1

Perols, Johan L. "Detecting Financial Statement Fraud: Three Essays on Fraud Predictors, Multi-Classifier Combination and Fraud Detection Using Data Mining." [Tampa, Fla] : University of South Florida, 2008. http://purl.fcla.edu/usf/dc/et/SFE0002486.

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2

Nguyen, Nguyet Thi Minh. "Earnings management : detection, application and contagion." Thesis, University of Kent, 2017. https://kar.kent.ac.uk/59823/.

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The accounting scandals in the 2000s and 2010s have led to a number of large-scale reforms in financial reporting and corporate governance regulations around the world, and still attract a lot of public debates recently. In that context, the demand for further knowledge on earnings management is very topical. What we have known is earnings management does exist. What we have not known, however, seems still overwhelming. We need to know more about issues such as how earnings management could be detected, to what extent earnings management has an impact on investment decisions, what drives earni

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3

Garner, Jeffrey Lee. "Forensic Detection for Earnings Management in Selected Code Law Nations of Europe." Thesis, Walden University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10932861.

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<p> This study investigated earnings management in European firms. The private investors became victims of manipulated earnings where few laws offered regulatory oversight. The study forensically examined the attributes of earnings management identified using a discretionary accrual model published in Jones’ work and Schippers’ work. The firms’ managers should fulfil agency theory when they made reporting decisions, and they should act in the investors’ best interests to fulfil stewardship theory. The managers failed as they seemed to favor insiders when they reported m

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4

Garner, Jef Lee. "Forensic Detection for Earnings Management in Selected Code Law Nations of Europe." ScholarWorks, 2018. https://scholarworks.waldenu.edu/dissertations/5863.

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Анотація:

This study investigated earnings management in European firms. The private investors became victims of manipulated earnings where few laws offered regulatory oversight. The study forensically examined the attributes of earnings management identified using a discretionary accrual model published in Jones' work and Schippers' work. The firms' managers should fulfil agency theory when they made reporting decisions, and they should act in the investors' best interests to fulfil stewardship theory. The managers failed as they seemed to favor insiders when they reported manipulated earnings to outsi

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5

Tun-Chiao, Chang, and 張惇喬. "Detecting earnings management." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/15326460099048250097.

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碩士<br>國立臺灣大學<br>會計學研究所<br>93<br>When Researchers in Taiwan deal with earnings-management-related issues, they adopt accrual- based models frequently. Especially, the Healy, DeAngelo, Jones, Modified Jones, and Industry Model are most commonly considered among these accrual-based models. However, there is no study about the fitness of these five models when they are applied to the Taiwan capital market. This article adopts Dechow and Sloan (1995)’s methodology. We build two samples which probably lead to the type I error to access the relative specification of these five models. Also, we prepa

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6

Van, de Wouw Paula. "Detecting earnings management: the South African evidence." Thesis, 2016. http://hdl.handle.net/10539/20192.

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7

Yin, Chen Chun, and 陳俊尹. "Detecting Long-run Stock Returns and Earnings Management of IPOs." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/92951848002976310614.

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碩士<br>輔仁大學<br>金融研究所<br>90<br>Consistent with the outcomes from several studies related to long-run stock performance of IPOs, we find that the IPO firms underperform over a three-year holding period. Among them, only the electronic companies post double-digit positive returns even though they are inferior to their peers. Comparing with non-electronics companies of IPOs, they are still a good investment if the investors really want to buy and hold the stock of IPO. To test whether the higher magnitude of earnings management prior to the issuance will cause the issuing firms to post a poor stock

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8

林昱成. "An Empirical Study of Detecting Effectiveness of Detecting Business Earnings Management Using Cross-Sectional Two-Stage Regressions." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/56472837604875808971.

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碩士<br>逢甲大學<br>會計與財稅研究所<br>90<br>The main purposes of the study are to develop a new accruals model which labeled the “WHL model” and to empirically compare the relative examine specification and power effectiveness of Modified-Jones（Dechow et al.,1995）, Margin（Peasnell et al.,2000）and WHL model in detecting business income manipulations. In addition, we also develop a detecting abnormal related-party sales model-RPS model, and examine specification and power effectiveness of RPS model in detecting business related-party sales manipulations. The following conclusions are found in the

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9

Wang, Yi-Cheng, and 汪奕丞. "Applying Bayesian Network, Decision Tree, Rough Set Theory, and Back Propagation Network Analysis for Detecting Accrual Earnings Management." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/td74j6.

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碩士<br>中國文化大學<br>會計學系<br>102<br>Enterprise reliability in financial statements and management manipulated ac-cruals formed earnings management behavior has been a major topic of accounting. Previous studies in accrual earnings management are using traditional regression model. In recent years, a number of scholars have been doing research using data mining methods for accruals earnings management and accuracy was improved, but it is not enough to complete the whole literature. Therefore, this study use data mining method in the decision tree and back-propagation neural network to make predictio

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10

Chen, Pi-Hsia, and 陳碧霞. "Detection of quarterly earnings management." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/16455706381815516740.

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碩士<br>中原大學<br>會計研究所<br>95<br>This study examines specification and power tests results of alternative remedies to detecting earnings management and control extreme performance problems in discretionary accrual estimation. We use a simulation procedure developed by Brown and Warner (1980, 1985) to assess the power of each model. The power of the models is based on the inclusion of an artificially induced amount of accruals manipulation and the assessment of the different models’ ability to detect it. We focus on the specification of cross-sectional models of expected accruals using quarterly as

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11

Chen, Wei-Chung, and 陳威仲. "Earnings Management Detection Models Using Data Mining Approach." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/47pn25.

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碩士<br>中國文化大學<br>會計學系<br>105<br>Companies release and reliability financial statements and management manipulated discretional accruals earnings management of arbitral accruals has been a major issue for many years. Past literature on the discretional accruals earnings management are all using traditional regression model, in recent years there have been many scholars have applied data mining methods for discretional earnings management research. Therefore, this study data mining methods neural network and Chi-Square Automatic Interaction Detector for Decision trees to predict, hoping to identi

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12

Huang, Yi-Jyun, and 黃伊君. "The Relation between Ohlson and Aier’s Modified Cash Accounting and Earnings Management- Comparison of Detection Model of Earnings Management." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/47086340951876694511.

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碩士<br>朝陽科技大學<br>會計所<br>99<br>Because of capital market is current, the net income in financial report is an important information when investors evaluate corporate values. The net income consists of two major figures - cash earnings and accrued earnings, and therefore investors may not directly analyze the information content of net income listed at the bottom of the income statement. Ohlson and Aier propose the Modified Cash Accounting (MCA model) in 2009, the concept of “cash” in MCA model is broader than that of GAAP, and MCA earnings(Comprehensive cash earnings, CCE) and GAAP earnings

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13

Li, Tsung-Ying, and 李宗鶯. "A Detection for Earnings Management Using DuPont Analysis: Evidence from Taiwan." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/79781254068922194475.

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碩士<br>國立臺灣大學<br>會計學研究所<br>101<br>This study propose a diagnostic for earnings management based on directional changes in firms’ profit margin （PM）and asset turnover ratios（ATO）. Consistent with expectations, we find that contemporaneous increases in profit margin and decreases in asset turn over signal upward earnings management. In comparison with Accrual model, our results suggest that the DuPont Analysis is more likely than that of Accrual model to meet or just beat analyst forecasts; the DuPont Analysis is less likely than that of Accrual model to have extreme earnings surprises. The ATO⁄P

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14

Chang, Wen-Jie, and 張文潔. "Explore the Detection Capability of Earnings Management Models to Identify Fraud." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/38164381712933020080.

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碩士<br>中國文化大學<br>會計學系<br>103<br>In previous studies, the fraud firms are often manipulating earnings management in order to achieve the goals set by the company. So the earnings management has been considered directly related to the fraud. In the past, the earnings management literature explore detecting earnings management has many contributions; Dechow, Sloan, and Sweeney (1995) proposed Modified Jones Model mode is the most representative. In recent years, Dechow, Hutton, Kim, and Sloan (2012) propose a new test model, taking into consideration the effect of the reversal of nondiscretionary

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15

Pin-JiaLin and 林品佳. "Construction of Earnings Management Detection Model-An Example of Taiwan Listed and OTC Companies." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/3bpjty.

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碩士<br>國立成功大學<br>會計學系<br>102<br>Our study aims to build a statistical model that provides the probability of earnings manipulation. The probability is estimated by several financial indexes and corporate governance variables from publicly available information of firms. To verify the validity of this model, we rank the estimated probability to see if the former probability really captures the more restatement firms (manipulators) in estimation sample and holdout sample separately. In estimation sample tests, 10% of the estimation samples identify 44% of the manipulators while 50% identify about

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16

Tsou, Pei-Chih, and 鄒佩芝. "The Study on the Difference of Detective Ability for Earning Management between Consolidated Financial Report and Parent Financial Report." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/39192176230193185568.

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碩士<br>輔仁大學<br>會計學系碩士班<br>101<br>Recently, business groups are gradually replacing single business enterprises in Taiwan, so the demand of consolidated financial report is greater than before. For response to the business development, the amendment of SFAS No.7 was completed on December 9, 2004 in Taiwan. This study investigate whether the discretionary accruals, real earnings management and related party transactions are estimated difference on the basis of the information provided respectively between consolidated financial report and parent financial report. Furthermore, this study also exam

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